Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping
Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping
This study explores the role of qualitative system dynamics (SD) models in representing and analyzing the information of corporate annual reports by uncovering their hidden “dynamic complexity.” The study employs a specific qualitative SD technique, resource mapping, and outlines a methodology to apply it in practice. This study has several contributions. First, it provides methodological guidelines and practical insights on how to apply qualitative SD, using stock-and-flow diagrams, in the field of corporate reporting to represent visually and analyze the dynamic complexity implicit in businesses. Second, it underlines the performative role of accounting together with qualitative SD. Specifically, it provides useful insights into how to use qualitative SD in the accounting field to enhance both internal analysis and external communication, thereby supporting decision-making processes. Third, it shows how to integrate different discipline-related technical languages, thereby bridging differences in backgrounds, skills, and expertise that might characterize intended readers and users.
299-335
Kunc, Martin
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Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
23 August 2023
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Kunc, Martin, Barnabè, Federico and Giorgino, Maria Cleofe
(2023)
Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping.
System Dynamics Review, 39 (4), .
(doi:10.1002/sdr.1741).
Abstract
This study explores the role of qualitative system dynamics (SD) models in representing and analyzing the information of corporate annual reports by uncovering their hidden “dynamic complexity.” The study employs a specific qualitative SD technique, resource mapping, and outlines a methodology to apply it in practice. This study has several contributions. First, it provides methodological guidelines and practical insights on how to apply qualitative SD, using stock-and-flow diagrams, in the field of corporate reporting to represent visually and analyze the dynamic complexity implicit in businesses. Second, it underlines the performative role of accounting together with qualitative SD. Specifically, it provides useful insights into how to use qualitative SD in the accounting field to enhance both internal analysis and external communication, thereby supporting decision-making processes. Third, it shows how to integrate different discipline-related technical languages, thereby bridging differences in backgrounds, skills, and expertise that might characterize intended readers and users.
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System Dynamics Review - 2023 - Kunc - Uncovering dynamic complexity in annual reports a methodological approach using (1)
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Accepted/In Press date: 21 July 2023
Published date: 23 August 2023
Additional Information:
Funding Information:
The paper has benefited from very thoughtful and careful comments from anonymous reviewers and the Associate Editor. We also appreciate the patience and support from the Associate Editor. All errors remain authors' responsibility.
Publisher Copyright:
© 2023 The Authors. System Dynamics Review published by John Wiley & Sons Ltd on behalf of System Dynamics Society.
Identifiers
Local EPrints ID: 482815
URI: http://eprints.soton.ac.uk/id/eprint/482815
ISSN: 1099-1727
PURE UUID: 2d726d9a-3e21-48f8-a54e-6d13d658ff82
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Date deposited: 12 Oct 2023 16:49
Last modified: 18 Mar 2024 03:51
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Author:
Federico Barnabè
Author:
Maria Cleofe Giorgino
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